diff --git a/common/merkle/src/lib.rs b/common/merkle/src/lib.rs
index b1f6b5775..e0d70f38c 100644
--- a/common/merkle/src/lib.rs
+++ b/common/merkle/src/lib.rs
@@ -93,4 +93,15 @@ impl TrieMerkle {
         let ret = self.0.get_proof(&key)?;
         Ok(ret)
     }
+
+    pub fn from_receipts(receipts: &[Bytes]) -> Self {
+        let mut trie = Self::default();
+        for (i, receipt) in receipts.iter().enumerate() {
+            trie.0
+                .insert(rlp::encode(&i).to_vec(), receipt.to_vec())
+                .unwrap();
+        }
+
+        trie
+    }
 }
diff --git a/core/executor/src/lib.rs b/core/executor/src/lib.rs
index 176a3beb4..2f132ab85 100644
--- a/core/executor/src/lib.rs
+++ b/core/executor/src/lib.rs
@@ -18,7 +18,6 @@ pub use crate::utils::{code_address, decode_revert_msg, DefaultFeeAllocator, Fee
 
 use std::cell::RefCell;
 use std::collections::BTreeMap;
-use std::iter::FromIterator;
 
 use arc_swap::ArcSwap;
 use common_config_parser::types::spec::HardforkName;
@@ -28,9 +27,8 @@ use evm::CreateScheme;
 use common_merkle::TrieMerkle;
 use protocol::traits::{Backend, Executor, ExecutorAdapter};
 use protocol::types::{
-    data_gas_cost, logs_bloom, Config, ExecResp, Hasher, SignedTransaction, TransactionAction,
-    TxResp, ValidatorExtend, GAS_CALL_TRANSACTION, GAS_CREATE_TRANSACTION, H160, H256, RLP_NULL,
-    U256,
+    data_gas_cost, logs_bloom, Config, ExecResp, SignedTransaction, TransactionAction, TxResp,
+    ValidatorExtend, GAS_CALL_TRANSACTION, GAS_CREATE_TRANSACTION, H160, H256, RLP_NULL, U256,
 };
 
 use crate::precompiles::build_precompile_set;
@@ -40,6 +38,9 @@ use crate::system_contract::{
     METADATA_CONTRACT_ADDRESS, METADATA_ROOT_KEY, NATIVE_TOKEN_CONTRACT_ADDRESS,
 };
 
+#[cfg(test)]
+use {protocol::types::Hasher, std::iter::FromIterator};
+
 lazy_static::lazy_static! {
     pub static ref FEE_ALLOCATOR: ArcSwap<Box<dyn FeeAllocate>> = ArcSwap::from_pointee(Box::new(DefaultFeeAllocator));
 }
@@ -161,7 +162,7 @@ impl Executor for AxonExecutor {
             let logs_bloom = logs_bloom(r.logs.iter());
             let receipt = tx.encode_receipt(&r, logs_bloom);
 
-            hashes.push(Hasher::digest(&receipt));
+            hashes.push(receipt);
             res.push(r);
         }
 
@@ -192,7 +193,7 @@ impl Executor for AxonExecutor {
         let receipt_root = if hashes.is_empty() {
             RLP_NULL
         } else {
-            TrieMerkle::from_iter(hashes.iter().enumerate())
+            TrieMerkle::from_receipts(&hashes)
                 .root_hash()
                 .unwrap_or_else(|err| {
                     panic!("failed to calculate trie root hash for receipts since {err}")
@@ -208,6 +209,90 @@ impl Executor for AxonExecutor {
     }
 }
 
+#[cfg(test)]
+#[test]
+fn test_receipt() {
+    use evm::{ExitReason, ExitSucceed};
+    use protocol::types::{Eip1559Transaction, UnsignedTransaction, UnverifiedTransaction};
+
+    let eip1559_tx = Eip1559Transaction {
+        nonce:                    Default::default(),
+        max_priority_fee_per_gas: Default::default(),
+        gas_price:                Default::default(),
+        gas_limit:                Default::default(),
+        action:                   TransactionAction::Create,
+        value:                    Default::default(),
+        data:                     Default::default(),
+        access_list:              Default::default(),
+    };
+    let unsigned_tx = UnsignedTransaction::Eip1559(eip1559_tx);
+    let unverified_tx = UnverifiedTransaction {
+        unsigned:  unsigned_tx,
+        signature: Default::default(),
+        chain_id:  Default::default(),
+        hash:      Default::default(),
+    };
+    let tx = SignedTransaction {
+        transaction: unverified_tx,
+        sender:      Default::default(),
+        public:      Default::default(),
+    };
+
+    let exit_reason = ExitReason::Succeed(ExitSucceed::Stopped);
+    let log = evm::backend::Log {
+        address: Default::default(),
+        topics:  Default::default(),
+        data:    Default::default(),
+    };
+    let tx_resp = TxResp {
+        exit_reason,
+        ret: Default::default(),
+        gas_used: 10,
+        remain_gas: Default::default(),
+        fee_cost: Default::default(),
+        logs: vec![log],
+        code_address: Default::default(),
+        removed: Default::default(),
+    };
+
+    let logs_bloom = logs_bloom(tx_resp.logs.iter());
+    let receipt = tx.encode_receipt(&tx_resp, logs_bloom);
+
+    let reference_encode: Vec<u8> = [
+        2u8, 249, 1, 30, 1, 10, 185, 1, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 128, 0, 0, 0, 0, 0, 0, 0, 0,
+        0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2,
+        0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0,
+        0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0,
+        0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0,
+        0, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0,
+        0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0,
+        0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0,
+        0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 216,
+        215, 148, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 192, 128,
+    ]
+    .to_vec();
+
+    assert_eq!(receipt.to_vec(), reference_encode);
+
+    let hashes = vec![receipt];
+
+    let receipt_root = if hashes.is_empty() {
+        RLP_NULL
+    } else {
+        TrieMerkle::from_receipts(&hashes)
+            .root_hash()
+            .unwrap_or_else(|err| {
+                panic!("failed to calculate trie root hash for receipts since {err}")
+            })
+    };
+
+    let reference_root = [
+        197u8, 180, 204, 76, 181, 157, 142, 152, 246, 237, 148, 126, 24, 207, 94, 119, 119, 205,
+        11, 16, 193, 17, 102, 157, 61, 7, 166, 133, 173, 208, 124, 6,
+    ];
+    assert_eq!(receipt_root, H256::from(reference_root));
+}
+
 impl AxonExecutor {
     pub fn evm_exec<Adapter: ExecutorAdapter>(
         adapter: &mut Adapter,